Hi For opening a paying guest accommodation,some states in southern states have rules.So need to know in which of the state you are planning to open up paying guest accommodation.However you need to register for both PAN and Service tax as service tax is applicable for services provided.

With reference to Back ground verification, you can collect copies of a) Employee ID Card / college/University ID card &

b) Aadhar card/Voter ID of the guest.

c) 2 passport size photographs along with permanent address proof of the guest for your back ground checksd) 2 References.